(2) the principle of priority protection. The arrangement of financial resources should, first of all, ensure the reasonable needs of basic expenditures of the units to ensure the normal operation of the daily work of the central departments.
(3) The principle of quota management. The basic expenditure budget adopts the management method based on quota, and at the same time combines asset management with quota management by establishing the standard of physical cost quotas, taking into account the status of the department's asset possession. For the basic expenditures of the institutions without financial allocations, the basic expenditure budget can be in accordance with the provisions of national financial rules and regulations and departmental budgeting requirements, combined with the unit's income and expenditure, to take other ways to rationally arrange the basic expenditure budget.
The budget is categorized as follows: China's basic expenditure budget is categorized as follows. 2, the budget is categorized as follows: China's budget is divided into: the general budget, departmental budget, unit budget. The general budget consists of the budget of the government at this level and the general budget of the next level; the budget of the government at this level consists of the budget of each department of the government at this level. The departmental budget consists of the budgets of the units belonging to the department. Unit budget, refers to the implementation of budgetary management of state organs, social organizations, institutions of national ownership and national ownership of enterprises in the financial income and expenditure plan in relation to the part of the budget.